For each separate case below, follow the three-step process for adjusting the unearned revenue liability account at December 31 . Step 1: Determine what the current account balance equals. Step 2: Determine what the current account balance should equal. Step 3: Record the December 31 adjusting entry to get from step 1 to step 2. Assume no other adjusting entries are made during the year. a. Tho Co. receives 511,600 cash in advance for four months of evenly planned legal servicos beginning on October 1, Tho recordo it by debiting Cash and croditing Unearned Revenue both for $11,600. It is now December 31 , and Tao has provided leaal servicos an planned. What adlusting ontry should Tio make to account for the work performed from October 1 6. Caden started a new pubilication called Conteut Nown. Ho nubscribors pay s40 to receive 12 monthly lesues. With every naw subseriber, Caden debitt Caah and credite Uneamed subecription Revenue for the amoumta recelved. Tho company hus 100 new subscribers in of July 1. II sends Contest Nows to each of thase subscribers every month from July through Decenber. Ansume no changes in subseribers, prepare the year-end journal entry that caden muat make an of December 31 to adjuat the sutseription Revenue sccount and the Uneamed subseription Revenue account. b. Caden started a new publication called Content Nows, Its subscribers pay $48 to recelve 12 monthly issues. With every now subscriber, Caden debits Cash and credits Unearned Subscriptlon Revenue for the amounts rocelved. The company has 100 new subscribers as of July 1 . It sends Contest News to each of these subscribers every month from July through December. Assume no changes in subscribers, prepare the year-end Journal entry that Caden must make as of December 31 to adjust the Subscription Revenue account and the Unearned Subscription Revenue account